A dealer who holds for sale any articles subject to floor stocks tax on April 1, 2009, is liable for floor stocks tax. See Sec. Sec. 46.204 and 46.205 regarding articles subject to floor stocks tax that are in transit on April 1, 2009 and Sec. 46.206 regarding articles subject to floor stocks tax that are held in a foreign trade zone on April 1, 2009.